According to VAT regulations, a used means of transport is a land motor vehicle acquired on the expiry of six months from the date of its first placement in circulation and a vehicle whose mileage exceeds 6,500 km.
Taxable persons who are identified for VAT purposes in Slovenia and who under the general VAT rules acquire a used means of transport for re-sale from a seller identified for VAT purposes in another Member State must show VAT in their tax returns for the period in which the means of transport was acquired. In this case, taxable persons are not required to submit a DDV-PPS form.
Taxable persons who are identified for VAT purposes in Slovenia and who under the general VAT rules acquire a used means of transport that is not intended for re-sale from a seller identified for VAT purposes must show VAT in their tax returns for the period in which the means of transport was acquired. The acquisition of a used means of transport must be reported by using a DDV-PPS form and submitting it to the tax authority electronically via the eDavki portal. A means of transport cannot be registered without previously submitting the form certified by the tax authority.
Motor vehicles are subject to VAT at the rate of 22%. The VAT base is the value of the vehicle and the corresponding charges (including MVT).
When the seller is a taxable person established in another Member State, who calculated VAT on the profit margin for the acquisition of a used vehicle under the special regulations for used goods (special taxation scheme), no VAT will be charged on the acquisition of a motor vehicle.
A taxable person who has acquired a motor vehicle from another EU Member State must submit DMV-N form within 15 days of the acquisition of vehicles.
The tax return must be accompanied by the following:
- the original purchase invoice indicating the purchase price and the acquisition date,
- a statement of the vehicle’s emissions compliance issued to the taxable person by a professional type-approval organisation, which should include the information on the make, the type and model of the motor vehicle, its identification number (chassis number), CO2 emissions , the engine power expressed in kW, the type of engine (two strokes, electric), particulates emissions expressed in g/km, the Euro emissions level, the issue date of the type approval certificate, and the country of supply for a vehicle which was previously temporarily or permanently registered in another State,
- the original or certified copy of vehicle registration document or registration certificate (in the event that the motor vehicle has already been temporarily or permanently registered in another State).
The tax authority issues a decision and on the submission of a proof of payment of tax also a certificate for type approval and registration and enters the motor vehicle in the electronic records of motor vehicles SI on which tax has been paid. A motor vehicle can be type-approved and registered only after the assessed motor vehicle tax has been paid.
The professional organisation responsible for conformity assessment of vehicles may not issue a SB type vehicle conformity certificate if it is not entered in the record of motor vehicles.
The body responsible for registration, i.e. the authorised organisation, may not register a motor vehicle if it is not entered in tax authority's records.
The tax on used motor vehicles previously registered in another State is paid at the rates applicable to new vehicles. Besides the MVT, motor vehicles are subject to a supplementary motor vehicles tax.
A software programme SI is available for the calculation of MVT (only for vehicles manufactured after 1 March 2010). When submitting their DMV-N form, taxable persons may verify for which vehicle MVT has been paid or whether MVT exemption has been claimed by examining electronic records of motor vehicles SI (information has been available as of 30 December 2009).
The tax authority issues a MVT assessment decision.
MVT on transactions in used motor vehicles must be paid to the state budget through the transitional tax account, i.e. state budget account no. SI56011008881000030, payment reference code SI19 DŠ-34002.